Calendar year 2026 will include 27 pay periods instead of the usual 26. Most years include 26 pay periods, but every 11 to 12 years, the calendar creates a year with 27 pay periods. In 2026, that extra pay period will occur at the end of the year – Dec. 6-19, 2026, and the pay date is Dec. 31.
To prepare for this unique payroll year, Human Resources’ payroll, benefits and processing are testing the process in December 2025 to ensure all deductions, taxes and benefits are calculated accurately.
The additional pay date means one more paycheck will be processed during calendar year 2026. This is especially important for employees who maximize their annual retirement contributions, such as PERSI Choice 401(k) or voluntary 403(b) and/or 457(b) plans.
Action needed
Employees who contribute the maximum annual amount to supplemental retirement accounts should:
- Account for 27 paychecks contributing toward the 2026 annual limit.
- Confirm the 2026 maximum contribution amount via the supplemental retirement accounts webpage.
- Adjust biweekly contribution amounts as needed to remain within the annual 2026 IRS limits.
For more information or assistance reviewing retirement contributions or annual maximums, contact benefits@boisestate.edu. For more information about a paycheck, please submit an HR ServiceNow ticket.